Académique Documents
Professionnel Documents
Culture Documents
to:
Group Manager, Area 6
---, Ohio
Attn. ---------,
Revenue Agent
Taxpayer: --------
SSN: ----
Tax Years: - through -
S/L: None
ISSUES
CONCLUSION
FACTS
subject federal tax returns were signed and mailed to the Service
under penalties of perjury. In -, the return was submitted
reporting wages of $----, with withholding of $---, when the
wages in fact earned were $---- and the taxes withheld were
actually $---. To support the information submitted on the
return, two W-2s were attached to the return for each of two ----
-------, one named ----- ------ and the other named -------------
. For each ----, one W-2 reported the actual wages paid out by
the ----, while the second W-2 was a fictitious document which
reported additional wages and additional withholding. Using this
same method for the - tax year, the taxpayer’s return was
submitted reporting wages of $----, with withholding of $--------
-----------------------------------------------------------------
----------------------------------------------, when the wages in
fact earned were $---- and the tax withheld was $---.
DENNIS G. DRISCOLL
Associate Area Counsel
(Small Business/Self-Employed)
By: _____________________________
MICHELLE M. LIPPERT
General Attorney
(Small Business/Self-Employed)